IFRS for Small and Medium-Sized Entities (SMEs) Год выпуска: 2010Автор: Sarah GriblingИздательство: LAP Lambert Academic PublishingСтраниц: 84ISBN: 9783843385596Описание The International Accounting Standards Board (IASB) believes that entities without public accountability, which the IASB calls small and medium-sized entities (SMEs), should be accounted for differently to publicly accountable entities. External users of the financial statements of SMEs are said to have different information needs. That''s why, in February 2007, the IASB published its draft International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). Up till now, there has been much discussion about whether or not the users of SMEs'' financial statements need internationals standards. It is not at all clear whether the international standards indeed offer added value compared to the existing standards. The IASB claims that IFRS for SMEs is based on the needs of the users of SMEs'' financial statements, but evidence for this is slim. The aim of this thesis is to analyze the need for these standards and the added value of these standards for...
Похожие книги
Helena Norberg-Hodge, Peter Goering, John Page, International Society for Ecology and Culture. From the Ground Up: Rethinking Industrial Agriculture. – М.: , 0. – 0 с. Environmental Action Programme for Central and Eastern Europe, Richard Ackermann, Ministerial Conference "Environment for Europe, World Bank, Organisation for Economic Co-Operation and Development. Environmental Action Programme for Central and Eastern Europe: Setting Priorities : Abridged Version of the Document Endorsed by the Ministerial Conference, Lucerne, Switzerland, 28-30 April, 1993. – М.: , 0. – 0 с. American Society for Training and Develo, American Society for Training. Info-Line Guide to Training Evaluation.: An Info-Line Collection (Info-Line Collection). – М.: , 0. – 0 с. Fernando J. Gonzalez, Salman M. A. Salman, World Bank, Institutional Reform for Irrigation and Drainage Workshop. Institutional Reform for Irrigation and Drainage: Proceedings of a World Bank Workshop (World Bank Technical Paper, 524). – М.: , 0. – 0 с. United Nations. Economic and Social Commission for Asia and the Pacific. Statistical Yearbook For Asia And The Pacific 2007 (Statistical Yearbook for Asia and the Pacific/Annuaire Statistique Pour L'asie Et Le Pacifique). – М.: , 2008. – 189 с. United Nations. Economic and Social Commission for Asia and the Pacific. Eco-efficiency: A Practical Path to Sustainable Development, a Reference for Eco-efficiency Partnership in North-east Asia (Economic and Social Commision for Asia and the Pacific). – М.: , 2008. – 80 с. United Nations. Economic and Social Commission for Asia and the Pacific. Transport and Communications Bulletin for Asia and the Pacific: Container Transportation by Railways (Economic and Social Commission for Asia and the Pacific). – М.: , 2008. – 126 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Upgrading of High Moisture Low Rank Coal. – М.: LAP Lambert Academic Publishing, 2013. – 100 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Upgrading of High Moisture Low Rank Coal to Hydrogen and Methane. – М.: Dictus Publishing, 2013. – 100 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Sealing of Underground Respositories for Radioactive Waste in Salt. – М.: Dictus Publishing, 2011. – 312 с. European Commission European Commission and Directorate-General for Agriculture and Rural Developmen. Genetic Resources in Agriculture 1. – М.: Dictus Publishing, 2013. – 92 с. European Commission European Commission and Directorate-General for Agriculture and Rural Developmen. Genetic Resources in Agriculture. – М.: Dictus Publishing, 2013. – 92 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Environment and Health Funded by the Seventh Framework Programme. – М.: Dictus Publishing, 2013. – 524 с. European Commission European Commission and Directorate-General for Research and Innovation Director. EU Research for the Environment 2007-2013. – М.: Dictus Publishing, 2013. – 52 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Economic Change, Unequal Life-chances and Quality of Life. – М.: Dictus Publishing, 2013. – 152 с. European Commission European Commission and Directorate-General for Agriculture and Rural Developmen. Rural Development in the European Union. – М.: Dictus Publishing, 2013. – 420 с. European Commission European Commission and Directorate-General for Research and Innovation Director. Understanding and Mastering Coal Fired Ashes Geopolymerisation Process. – М.: Dictus Publishing, 2013. – 120 с. Образцы работ
Задайте свой вопрос по вашей теме
Контакты
Поделиться
Мы в социальных сетях
Реклама
Отзывы
Роман Отлично, спасибо большое
